\begin{table}[H] 
\center 
\singlespace 
\caption{Distribution and Welfare Effects} \label{cev}
\vspace{.05in} 
\begin{tabular}{l c c c c c}\hline 
\hline 
 & \multirow{2}{*}{CEV}  & \multicolumn{4}{c}{Percent change in}\\ [-.5ex] 
\cline{3-6} 
 & & Welfare Gini & Output & Capital & Energy \\ [.5ex] 
\hline 
Optimal &     -0.11 &      -2.3  &      -0.5 &     -0.5 &    -31.2\\ Capital tax &     -0.27 &      -0.0  &       0.5 &      1.8 &    -30.3\\ Labor tax &     -0.54 &       0.1  &      -0.5 &     -1.8 &    -31.4\\ Lump sum &     -0.64 &      -1.1  &      -1.2 &     -3.4 &    -32.0\\ Labor progressivity &     -0.13 &      -3.7  &      -1.7 &     -3.8 &    -32.4\\ Income dependent &     -1.57 &      -2.8  &      -2.6 &     -7.7 &    -33.5\\ \hline 
\end{tabular}
\end{table} 
